Module 121 min2427 wordsFree — no account
Limited real splitting: maintenance to a former spouse as a special expense
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 10 Sonderausgaben — subsection 1a no. 1 and subsection 1 no. 3 sentence 4 — verified on September 23, 2026
- EStG § 12 Nicht abzugsfähige Ausgaben — opening sentence and no. 2 — verified on September 23, 2026
- EStG § 26 Veranlagung von Ehegatten — subsection 1 — verified on September 23, 2026
- EStG § 2 Umfang der Besteuerung — subsections 4 and 8 — verified on September 23, 2026
- ZPO § 894 Fiktion der Abgabe einer Willenserklärung — verified on September 23, 2026
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.